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Legislation
ATO documents that consider ITAA 1997 s 6-10
199 documents
Assessability of dividend received from Sweden by an Australian resident individual
Assessability of royalties received from the United States by a dual resident of Australia and the United States
Assessability of UK Armed Forces pension received by an Australian resident on or after 1 July 2004
Assessability of South African government pension received by an Australian resident
Assessability of dividends received by Australian resident from the United Kingdom
Capital gains tax: Australian resident - disposal of residential property in Singapore
Singapore resident receiving Australian sourced excluded royalties
Assessability of dividends received from shares held in Netherlands companies
Assessability of capital gain on sale of a property from the Netherlands
Consolidation: income and deductions - restructure of membership interests supporting components of life insurance business
Residency: foreign trust income - temporary resident
Fuel Tax Credits: assessability of fuel tax credits
Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund
Assessability of dividend income sourced in France received by an Australian resident individual
Income: Commission paid to executor of deceased estate
Income tax: foreign currency gains and losses: if a forex realisation gain is made under section 775-55 of the Income Tax Assessment Act 1997 upon payment for the acquisition of foreign currency denominated trading stock, is that gain 'ordinary income' as defined in section 6-10 of the Income Tax Assessment Act 1997 for the purposes of subsection 45-120(1) of Schedule 1 to the Taxation Administration Act 1953 ?
Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments
Private rulings
Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income
Income tax, fringe benefits tax and product grants and benefits: Private Rulings